2014 (6) TMI 879 - HC - VAT and Sales Tax

Validity of order passed - Order passed without consideration of impugned objections - Held that - Petitioner further submitted that in similar nature of matters, this Court, by setting aside the impugned order, remanded the matter for fresh disposal of the same. Following the same, order can be passed in this matter also - Matter remanded back - Decided in favour of assessee.

Summary

Issues:
Challenge to the legality of an order passed by the respondent without considering objections raised by the petitioner.

Analysis:
The petitioner filed a writ petition seeking a writ of Certiorari to quash an order issued by the respondent under Section 27 of the TNVAT Act for the year 2013-14. The petitioner's main grievance was that despite raising objections to the pre-revision notice, the impugned order was passed without due consideration. The petitioner argued that the time limit for the deemed completion of the original assessment had not elapsed. The Court heard arguments from both parties and reviewed the available materials on record.

The petitioner's counsel highlighted that in similar cases, the Court had set aside impugned orders and remanded the matters for fresh disposal. The petitioner sought a similar outcome in this case. Considering the submissions made, the Court allowed the writ petition and set aside the impugned order dated 9.5.2014. The respondent was directed to reconsider the objections raised by the petitioner to the notice issued on 10.04.2014 and to pass a detailed order within four weeks from the receipt of the Court's order. The respondent was instructed to provide an opportunity to all necessary parties during the reconsideration process. As a result, the connected M.P.(md).No.1 of 2014 was closed, and no costs were awarded in the matter.